Exercise 4-3 Compute ABC Product Costs (L04-3) Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Activity Rates Labor-related $9.00 per direct labor-hour Machine-related 4.00 per machine-hour Machine setup $70.00 per setup Production orders $ 200.00 per order Shipments $ 130.00 per shipment General factory 5 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materiale cost per unit birect labor cost per unit number of inits produced per year 328 $4.50 53.25 4,000 352 $46.00 14.00 500 Total Expected Activity 310 1.500 50 2.400 50 2 2 Direct labor-hours Machin-houn Machine stupe Production or 2 Required: Compute the unit product cost of each product listed above (De not round intermediate calculations. Round your answers to 2 decimal places) J7 Una product.com 2 decimal places required